Auditing and Assurance Standards and Guidance

Ethical Standards for Auditors

Ethical Standard(s) for Auditors - applicable in Ireland - applicable for periods beginning before 17 June 2016

Regulation (EU) 537/2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC

Title IV Surveillance of the activities of statutory auditors and audit firms carrying out statutory audit of public-interest entities
Chapter I Competent authorities
Article 25 Cooperation with other competent authorities at national level
Competent authorities designated pursuant to Article 20(1) and, where appropriate, any authority to whom such a competent authority has delegated tasks shall cooperate at national level with:
(a)the competent authorities referred to in Article 32(4) of Directive 2006/43/EC;
(b)the authorities referred to in Article 20(2), whether or not they have been designated competent authorities for the purposes of this Regulation;
(c)the financial intelligence units and the competent authorities referred to in Articles 21 and 37 of Directive 2005/60/EC.
For the purposes of such cooperation, the obligation of professional secrecy under Article 22 of this Regulation shall apply.
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